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Statutory Instrument

The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) (Amendment) Regulations 2021

Citation
S.I. 2021/119 (W.)
As at
Sections
4
Section 1Title and commencement

The title of these Regulations is the Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) (Amendment) Regulations 2021 and they come into force on the day after the day on which they are made.

Section 2Interpretation

Words and expressions used in these Regulations have the same meaning as they have in the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Act 2017.

Section 3Application

The amendment made by regulation 4 applies only to those transactions which have an effective date occurring on or after the coming into force of these Regulations.

Section 4Amendment of the Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018

(1) The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018 are amended as follows.

(2) In regulation 2 (specified amount of relevant rent), for “£9,000” substitute “£13,500”.

4 sections

Cite this legislation

The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) (Amendment) Regulations 2021 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/wsi-2021-119

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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